@Hal_Al wrote:
Most of this post involves legal questions, not tax questions.
Exactly; legal questions with respect to disclaimers under state law as well as disclaimers for the purposes of complying with Section 2518 of the Code.
It should be noted that, in this instance, two disclaimers may be necessary. One disclaimer submitted to the IRA custodian and a second disclaimer to the executor of the estate if the IRA passes to the estate as a result of the disclaimed interest in the IRA.
